تفعيل دور استخدام لغة تقارير الأعمال الموسعة XBRL في إعداد تقارير الاستدامة

Abstract EN

Extensible Business Reporting Language is the standard global language in which you speak about the performance of business organizations, which are based on standardized reports that can be compared across the world, so XBRL should reflect the integrated performance of companies by including economic, environmental and social performance in Business reports prepared in XBRL.

This research aims to study the importance of using XBRL in Corporate Sustainability Reporting ( CSR )To answer the research question, the researcher has relied on both inductive and deductive approaches.

Also, I have followed the next two steps.

First, identifying all data and the preliminary information related to the problem of the search, second, because the XBRL language is not applied in the Egyptian environment, the researcher used the questionnaire method as a research tool to survey the opinion of some academics and financial analysts on the extent to which XBRL can be used in the preparation of the sustainability reports provided by SPSSOne of the main findings of this study is that it is agreed that the use of the XBRL in sustainability reporting numbers has many benefits.

Therefore, the role of financial reporting in the XBRL language should be activated in the disclosure of information reflecting The economic, environmental and social performance of the company.